Bill > HR5440

This bill amends the Internal Revenue Code to create a tax credit for small businesses that provide diaper changing stations in their restrooms. Specifically, eligible small businesses (defined as those with gross receipts under $5 million or fewer than 100 full-time equivalent employees) can claim a tax credit equal to 70% of their qualified expenses for installing diaper changing stations and dispensers. The credit is limited to $10,000 per business location per year and cannot be claimed for the same location more than once every three years. To qualify, businesses must have at least one public restroom that is accessible to both men and women and is equipped with a free diaper changing station and a diaper dispenser. The expenses covered include the cost of purchasing and installing the changing stations and dispensers, as well as renovating or expanding restrooms to meet these requirements. Businesses cannot claim both a deduction and this credit for the same expenses, and the basis of any property must be reduced by the amount of the credit. The bill will take effect for taxable years beginning after December 31, 2025, and the credit will be part of the general business credit that businesses can use to reduce their tax liability.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/5440/all-info